2019 (5) TMI 1860

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....espondent ORDER This is an appeal filed against order-in-appeal no. SM/CGST & CX/Bhiwandi/APP-77/17-18 passed by the Commissioner (Appeals), CGST & Central Excise, Bhiwandi. 2. Briefly stated the facts of the case are that the appellant Mr. Shah Rukh Khan is registered with the service tax department for providing taxable service under the category of "Business Auxiliary Services" and "re....

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....n 09.09.2010 for recovery of the service tax amount of Rs. 3,09,000/- along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order they filed in appeal before the learned Commissioners (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. At the outset, the learned Chartered Accountant Ms. Puloma Dalal f....

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.... enterprise M/s Red Chillies Entertainment Pvt. Ltd., even though it was shown in the books of account of M/s Red Chillies Pvt. Ltd. as on 31.03.2009 as payable. She has submitted that since the entire service tax amount has been paid by the Appellant, the Revenue's allegation has no merit. In support of the payment of the service tax amount, she has placed the income tax return for the assessment....

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....he associated enterprises to the accounts of the appellant, in their books of accounts, the service tax is payable on such amount. The contention of the appellant, on the other hand is that since they have followed mercantile/ cash system of accounting, therefore, the service tax is payable only when the amount is received by the appellant in their books of accounts. Both sides heavily relied upon....